Guidance

Independent examination of charity accounts: examiners (CC32)

Directions and guidance the examiner must follow and the role and responsibility of independent examiners when examining the accounts of a charity.

Documents

CC32a: Independent examination of charity accounts checklist

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Archwiliad annibynnol o gyfrifon elusennau: cyfarwyddiadau a chanllawiau i archwilwyr (CC32)

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Archwiliad annibynnol o gyfrifon elusennau: rhestr wirio (CC32a)

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Details

This guidance for independent examiners explains their role and duties in examining the accounts of a charity. It covers the matters which must be included in their report to the charity trustees which accompanies the accounts.

The guidance also sets out the directions to independent examiners, which must be followed in any examination.

Published 31 March 2012
Last updated 4 September 2017 + show all updates
  1. New CC32 guidance and directions added.
  2. First published.